16 March 2012
A central government employee whose son (age 15 years) is suffering from disability (75%)is claiming deduction under 80U for the f.y.2011-12. Certificate in this regard submitted by the employee, issued by the CMO of govt. hospital. Is the claim admissible? I think that claim can be made under section 80DD for which the said certificate is not sufficient, the proof of expenditure is also required.
16 March 2012
For self handicapped persons section 80U deduction available for dependents section 80DD available and for the purpose of section 80DD no need to proof of evidence for the expenditure made but certificate of 10IA. But to get this certificate proof of expenditure may be required. OM SAI SRI SAI JAI JAI SAI